VATupdate

Germany – various VAT updates (a.o. VAT on transport containers, VAT group) | KPMG | GLOBAL

Germany – VAT on transport containers, VAT group organizat | KPMG | GLOBAL.

developments:
  • Delivery and return of transport containers
  • Passing on costs not burdened with VAT, without surcharges
  • Claim of the recipient of the supply for compensation of VAT unduly paid in case of insolvency of the supplier
  • Organizational integration in a VAT group
  • Tax rate for contract research performed by non-profit institutions
  • Use of a vehicle for journeys between home and pace of work/business premises
  • VAT rate for passenger transportation of car hire companies
  • Recommendations for VAT reform
  • Cologne VAT Congress 2014

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